Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 4   AMENDMENT OF THE SALES TAX LAW

Division 7   Amendments relating to eligible repair goods

Sub-Division A   Amendment of the Sales Tax Assessment Act 1992

158   Schedule 1

Schedule 1 to the Principal Act is amended by omitting column (4) of Table 3 in relation to credit ground CR22 and substituting:

"(a) if the exemption user mentioned in section 15C is an always-exempt person-the tax borne on the goods to the extent that the claimant has not passed it on; or

(b) in any other case-the tax borne on the goods.".